9911796707
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Issues:
Delay in filing the appeal, condonation of delay, non-maintainability of appeal against Note-sheet order, sufficiency of reasons for delay explanation. Delay in Filing the Appeal: The application before the Appellate Tribunal concerned the condonation of delay in filing an appeal by the Applicant. The Applicant had filed a Bill of Entry for clearing a vehicle, which was later confiscated with a penalty imposed. Despite various attempts to obtain the detailed order and confusion regarding the authority who passed the order, the Applicant filed the appeal against the Note-sheet Order after facing dismissal due to non-maintainability. The Applicant argued that the unsigned nature of the impugned order meant the limitation period had not started. The Tribunal noted the delay of over 11 months in filing the appeal, despite the Tribunal's advice to obtain a speaking order and file an appeal, which the Applicant did not follow. The Tribunal found the delay in filing the appeal not satisfactorily explained, leading to the rejection of the condonation of delay application and dismissal of the appeal. Condonation of Delay: The Tribunal considered the arguments presented by both sides regarding the condonation of delay in filing the appeal. The Applicant's contention that the delay should be condoned due to the unsigned nature of the impugned order and the absence of limitation commencement was weighed against the Respondent's argument that the delay had not been satisfactorily explained. The Tribunal found that despite receiving the impugned order and the Tribunal's advice to obtain a speaking order and file an appeal, the Applicant did not take appropriate action promptly. As a result, the Tribunal concluded that the delay was not condonable and rejected the application for condonation of delay, leading to the dismissal of the appeal. Non-Maintainability of Appeal Against Note-sheet Order: The issue of non-maintainability of the appeal against the Note-sheet Order was raised during the proceedings. The Tribunal had earlier dismissed the appeal against the Note-sheet Order as non-maintainable, leading to subsequent legal actions by the Applicant. The Applicant's argument that filing another appeal against the unsigned final order would result in two appeals against the same cause of action, which is impermissible, was considered. However, the Tribunal found that the Applicant's failure to follow the Tribunal's advice to obtain a speaking order and file an appeal in a timely manner was a significant factor in the dismissal of the appeal. Sufficiency of Reasons for Delay Explanation: The Tribunal analyzed the reasons provided by the Applicant for the delay in filing the appeal. Despite the Applicant's contentions regarding the confusion over the authority who passed the order and the unsigned nature of the impugned order, the Tribunal found these reasons insufficient to justify the significant delay in filing the appeal. The Tribunal emphasized the importance of promptly following the Tribunal's instructions and taking necessary legal actions in a timely manner. Ultimately, the Tribunal determined that the reasons for the delay explanation were not satisfactory, leading to the rejection of the condonation of delay application and the dismissal of the appeal.
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